An Act to amend section 5064 of the Internal Revenue Code of 1954 to provide for refund of tax on distilled spirits, wines, rectified products, and beer lost or rendered unmarketable due to fire, flood, casualty, or other disaster, or to breakage, destruction, or other damage (excluding theft) resulting from vandalism or malicious mischief while held for sale.

Summary

Amends the Internal Revenue Code to provide for the refund of excise taxes paid on alcoholic beverages where the beverages are destroyed prior to final sale through disaster, breakage or destruction resulting from vandalism or malicious mischief.

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Documents

3 official files

• Public Law (PDF)

  Public Law · EN · 7 October 1978

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• House agreed to Senate amendment with amendment

  summary · EN · 19 September 1978

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• Introduced in House

  summary · EN · 13 January 1977

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